61 Pa. Code § 46.5 - Outdoor advertising signs

(a) The erection of outdoor advertising boards, signs or sign boards by permanent or semipermanent construction is considered to be construction activity. The person erecting the signs is therefore considered the ultimate consumer and is liable for sales tax upon all materials, supplies and equipment purchased within this Commonwealth. He also is liable for use tax upon all materials, supplies and equipment purchased outside this Commonwealth and used in the construction activity.

(b) Tax need not be collected on the periodic charge received by the owner of the board, sign or sign board in consideration of the placing by him of certain advertising materials thereon (such an arrangement being often referred to as "lease of space"), since the consideration is for a license relating to real estate.

Notes

61 Pa. Code § 46.5

The provisions of this § 46.5 amended through October 5, 1984, effective 10/6/1984, 14 Pa.B. 3624.